...Yosra Mnif; Oumaima Znazen Purpose This paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the value relevance of the firm's accounting information (book value of shareholders...

..., the absence of common accounting standards can also create a problem of compliance with accounting standards. Since we are focussing on disclosure standards for Islamic banks, it is worth investigating the standards which require more items to be disclosed (IFRS 7). Indeed, it is a disclosure accounting...